Cartright Ltd makes three types of hairdryers - The Diva (D), the Classic ( C) and the Poser (P). A traditional product costing system is used at present: although an activity-based costing system (ABC) is being considered.

Details of the three products for a typical period are:

	Hours per unit	Material Cost per Unit ($)	Production units
	Labour hrs	Machine hrs
Product D	1/2	1 1/2	20	750
Product C	1 1/2	1	12	1,250
Product P	1	3	25	7,000

Direct labour costs $6 per hour and production overheads are absorbed on a machine hour basis. The overhead absorption rate for the period is $28 per machine hour.

Required:

1. Calculate the cost per unit for each product using traditional methods, absorbing overheads on the basis of machine hours.